B.Com (Hons) Semester 1 Syllabus – DU SOL 2026

This page provides a structured overview of the B.Com (Hons) Semester 1 syllabus for 2026 under Delhi University, offered through the School of Open Learning (SOL).

This is an overview page. Detailed unit-wise breakdowns are available through subject-specific links listed below.

Course Overview – B.Com (Hons) Semester 1 (DU SOL 2026)

Under the NEP structure, Semester 1 consists of:

• • Core Discipline Courses

• Ability Enhancement / Value Added Course (VAC/AEC)

The exact subject combination may vary slightly depending on allotment, but the core structure remains consistent.

Semester 1 Subject List – DU SOL B.Com (Hons) 2026

Below is the structured list of subjects commonly included in Semester 1:

Students should confirm their subject combination through their admission dashboard.

Structure of Semester 1 Under NEP

Under the NEP-based undergraduate framework:

• Core papers carry the highest academic weight.
• Each paper is typically of 4 credits.
• Assessment includes 70 marks theory + 30 marks internal.

The structure emphasises conceptual clarity in foundational commerce subjects.

Core Discipline Courses – Overview

Semester 1 builds the base for advanced commerce subjects in later semesters.

1. Business Law

This subject focuses on:

• Indian Contract Act, 1872
• Sale of Goods Act, 1930
• LLP Act, 2008

It forms the legal foundation for later subjects like Company Law and Corporate Law.

Full syllabus:
DU SOL B.Com (Hons) Business Law Syllabus Semester 1 (Latest 2026)

2. Financial Accounting

This is the primary numerical paper in Semester 1.

Topics generally include:

• Accounting principles
• Depreciation
• Final Accounts
• Rectification of Errors
• GST
• Branch Accounting
• Departmental Accounting
• Lease Accounting
• NPO (Non- Profit Orginatation)

This paper prepares students for:

• Company Accounts
• Corporate Accounting
• Cost Accounting

Full syllabus:
DU SOL B.Com (Hons) Financial Accounting Syllabus Semester 1 (Latest 2026)

3. Principles of Microeconomics

This paper introduces:

• Demand and supply analysis
• Consumer behaviour
• Production and cost
• Market structures
• Competition in Diffrent Markets

It builds the base for advanced economics papers.

Full syllabus:
DU SOL B.Com (Hons) Principles of Microeconomics Syllabus Semester 1 (Latest 2026)

4. Management Principles and Applications

This subject focuses on:

• Nature of management
• Functions of management
• Organisational structure
• Business environment

It connects theory with business practice.

Full syllabus:
DU SOL B.Com (Hons) Management Principles and Applications Syllabus Semester 1 (Latest 2026)

Ability Enhancement / Value Added Course (VAC)

Semester 1 typically includes:

Environmental Science

Topics generally cover:

• Ecosystem
• Biodiversity
• Environmental issues
• Sustainable development
• Pollution

Full syllabus:
DU SOL B.Com (Hons) Environmental Science Syllabus Semester 1 (Latest 2026)

This subject is compulsory but usually manageable compared to core papers.

Exam Pattern – DU SOL B.Com (Hons) Semester 1

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Marks Distribution

This structure applies to most core subjects.

Internal Assessment Structure

Internal assessment in SOL include:

• Internal Assessments are conducted on Pragyan Portal.

Students should not ignore internal assessment. It directly affects final results.

Theory Examination Pattern

The theory paper usually consists of:

• 9 Questions each questions are of 10 Marks.

Exact question structure may change slightly each year, but:

• Questions are unit-based
• Case-based questions are common in Business Law
• Numerical questions dominate Financial Accounting

Practical Academic Observations

Delhi University does not publish fixed unit-wise weightage. The following analysis is based on previous year question papers.

• Financial Accounting focuses heavily on Final Accounts and Departmental and Branch Accounting.
• Business Law gives major weightage to Contract Act.
• Microeconomics includes analytical questions from demand and cost.
• Management paper emphasizes functions of management.
• Environmental Science questions are often theory-based and predictable.

Students should always check the latest sample papers before final preparation.

Common Areas of Confusion

1. Is SOL syllabus different from regular DU?

No. The core syllabus remains aligned. The delivery mode differs.

2. Is Mathematics compulsory in Semester 1?

Not as a core subject in B.Com (Hons). It may appear only if chosen as GE in some structures.

3. Are practical exams conducted?

No practical lab exams in core commerce papers in Semester 1.

4. Are assignments compulsory?

Yes. Internal assessment carries 30 marks and affects overall grade.

NEP vs Old CBCS – Structural Difference

Students admitted in 2026 fall under NEP-based structure.

What Actually Matters in Semester 1

Semester 1 builds academic base for:

• Corporate Accounting
• Company Law
• Cost Accounting
• Macroeconomics
• Business Statistics

Students who understand:

• Accounting fundamentals
• Contract law basics
• Demand and supply
• Management functions

face fewer academic gaps in later semesters.

Final Academic Reference Note

This page serves as a structured overview of the B.Com (Hons) Semester 1 syllabus under Delhi University School of Open Learning (2026).

For detailed unit-wise syllabus, refer to the linked subject-specific pages listed above.

Students should always verify any structural updates from the official university website before examinations.

References: DU SOL Study Material